Summary
Guidance for sole traders, landlords, and agents toabout signhow upto and use HMRC's new way to reportdo self-employmentSelf andAssessment.
This propertyguide incomeexplains what Making Tax Digital for Income Tax is, and expenses.
what you’ll need to do in the first year after you’ve signed up.
You can either:
- use the search bar at the top to look for something specific in this guide only
- check through the sections to find what you’re looking for
This page is also available in Welsh (Cymraeg).
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Contents
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AboutTax,Taxwhoexplained,needsantooverviewuseofityourandfirstbyyearwhen,whatatochecklistexpectbeforeaftersignuseup.this guide. -
CheckHowiftoyouauthoriseorsoftwareyourandclientcheckcanyoursignaccountingupperiodearly,beforehowyoutousechooseyourthechosenrightsoftwareandauthoriseataxagentand -
How to access your new
MakingserviceTaxandDigitalwhatforyouIncomecanTaxdoserviceinandyourdedicatedonlinesupport.account. -
How to create and store digital records of your self-employment and property income and expenses for Making Tax Digital for Income Tax.
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How and when to send quarterly updates and what’s included in them.
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How and when to make adjustments
afterbefore youhavesubmitsentfinaltaxquarterlyupdate.return. -
How to complete and submit your tax return using software that works with Making Tax Digital for Income Tax.
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Find out what you need to do
whento keep yourcircumstancesdetailschange,upsuchtoasdateaddingceasingwhenyouryouincomeneedsources,tochangingtellsoftwareHMRCorabouttaxagent,adjustingpaymentsonaccount,andamendingsubmittedchange.taxreturn. -
Find help, including from HMRC, if you need it.
Update history
2026-04-02 13:49
Help and support – Information about how to get help and support for the 2026 to 2027 tax year has been added.
2026-03-12 12:07
Submit your tax return – The introduction and ‘After you have submitted your tax return’ sections have been updated to include a link to information about penalties for those required to use Making Tax Digital for Income Tax.
2026-02-09 11:57
Signing up – The guidance on authorising your software has been updated to include an identity check and connecting software to HMRC.
2026-01-29 15:58
Submit your tax return – The guidance has been updated to explain that if you get a share of profit from a partnership as an individual partner, you will need to add this as an income source on your tax return.
2026-01-06 11:31
Create digital records – Guidance for creating digital records has been updated to clarify including ‘expenses’ in records and to clarify if your accounting period ends on 31 March you have chosen calendar updates in your software before you send your first quarterly update.
2025-11-26 15:35
Send quarterly updates – Guidance has been updated to clarify how penalty points work if you miss a deadline for sending an update.
2025-11-24 15:51
If your circumstances change – Information about changing your software and changing your tax agent has been added.
2025-09-29 14:08
If your circumstances change – The guidance has been updated to include what you should do if you’ve previously signed up for Making Tax Digital for Income Tax and think you’ve become digitally excluded.
2025-09-03 14:51
Submit your tax return – Information updated to confirm what agents, who haven’t been creating their client’s digital records, should do if they want to access their client’s digital records.
2025-07-22 08:32
Submit your tax return – Guidance updated to confirm the information that HMRC and you will need to add to your tax return within your software, before you submit your tax return. Information about the steps you need to go through within your software to submit your or your client’s return and what to do if information is incorrect has also been added.
2025-07-09 15:32
Signing up – The guidance has been updated to include information about choosing more than one agent.
2025-05-22 14:37
Submit your tax return – Title of the chapter has been updated to reflect the chapter content more closely. A section about adding other income sources has been added and information updated to confirm you should submit the information about your other income sources through your chosen Making Tax Digital for Income Tax software.
2025-05-01 12:29
Send quarterly updates – Information has been updated as the deadlines for sending HMRC quarterly updates is the 7th of the month.
2025-04-03 14:41
Help and support – Information has been restructured to clarify support options for those who are signed up and those who are not signed up. Details about the dedicated customer support team (previously in ‘After you sign up’) have been moved to this section. Links to improved step-by-step guides for individuals and agents have been added to help users understand how to use Making Tax Digital for Income Tax in the correct order.
2025-01-15 13:56
Finalise your Income Tax position – Guidance updated to explain it’s not possible to use HMRC online services for the remainder of the 2024 to 2025 tax year and the upcoming 2025 to 2026 tax year, and to advise users what to do if the software they currently use does not support the submission of personal income sources.
2025-01-09 13:10
If your circumstances change – New section added.
2024-11-27 14:04
Send quarterly updates – Information has been added on how to catch up with your digital records and quarterly updates during the tax year.